TMI Blog1991 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Composition, SN-333, Oil Proof, Yellow. (f) Arya Cap Composition, Red. (g) Arya Side Seam Composition. 2. The assessees claim classification of all these items under Heading 3506.90 CET as Prepared glues and other prepared adhesives n.e.s. or included namely; ad-hesives other than those based on plastics , while the Department seeks classification of the items figuring at Sl. Nos. (a) to (f) as compounded rubber unvulcanised in primary form under Heading 4005.00 CET and the item at Sl. No. (g) as Chemical Preparation n.e.s. or included under Heading 3823.00. 3. The assessees filed a classification list No. 2/88 on 6-6-1988 declaring Sl. Nos. (a) to (f) under Heading 4005.00 and Sl. No. (g) under Heading 3810.00. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. 15-1-1988 Description of samples Arya Cap Composition Red. Test Report The sample is pink coloured aqueous dispersion containing essentially synthetic rubber of nitrite type natural rubber zinc oxide, vinyl polymer and nitrogen bearing organic compound. It has the characteristics of compounded rubber, unvulcanised in primary forms. Test Memo No. 4/88 dtd. 15-1-1988 Description of samples Arya die-lining composition S. No. 333 oil proof, Yellow. Test Report The sample is dull white aqueous dispersions containing essentially synthetic rubber of nitrite type natural rubber zinc oxide fillers vinyl polymer and nitrogen bearing organic compound. It has the characteristic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rubber as one of its ingredients, they are ruled out of the coverage of Chapter 35. He held that the products had the essential character of rubber even though the rubber content of the compound was only 10% to 15%. He also held that the fact the trade does not recognise them as Compounded rubber and that the ISI and British Standard specifications categorise them as adhesives cannot mean that they have no characteristics of other substances. Based on the chemical examination, the Asstt. Collector classified the first 6 items under Heading 4005.00 and the 7th item under Heading 38.23 and extended the benefit of exemption Notification 175/86. The lower appellate authority having confirmed the order of the Asstt. Collector, the above ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No. 6/86-87) The Tribunal classified the products as a prepared adhesive or glue under Heading 35.01 (sub-heading 3501.90) during the period before 10-2-1987 and under sub-heading 3506.00 on and from 10-2-1987. The composition of the products in dispute in this appeal is more akin to the composition of the product in the ELGI Polytex case. Here also the rubber content is admittedly only 10 to 15% and sulphur, zinc oxide and fillers and also some of ingredients. Caulk is not an ingredient at all while in the Sealtite Industries case, caulk content was 27.5%. The Chemical Examiner s report which is the basis for classification determined by the Department would not in our view form a sufficient or satisfactory basijs for classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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